农村集体资金、资产、资源(简称“三资”)管理监督,是事关农村社会改革、发展与稳定的重要因素,也是农民群众关注的焦点。近年来,在各级部门的积极努力下,农村“三资”管理工作不断加强,它对于规范会计核算、提高资金使用效益、提升经营管理水平等方面起到重要作用,但根据笔者调查, The management and supervision of rural collective funds, assets and resources (referred to as “three-funded”) are important factors that affect the reform, development and stability of rural society and are also the focus of peasant masses’ attention. In recent years, with the active efforts of all levels of departments, the management work of “three sources” in rural areas has been continuously strengthened. It plays an important role in regulating accounting, improving the efficiency of capital utilization and improving management level. According to the investigation by the author ,